 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation tor personal services actually rendered : traveling expenses...has not taken or is not taking title or In which he has no equity. 423 Opinion of the Court ticular taxpayer affected. Commissioner v. Heimnger, 320 US... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 pages
...a reasonable allowance for salaries or other compensation for personal services actually endered ; traveling expenses (including the entire amount expended...has not taken or is not taking title or in which he has no equity. In the ease of any sports program conducted for the benefit of the American National... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...Code. The plaintiff first points out that reasonable rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or is not taking title or in which he has no equity, are specifically allowed under section 23 (a) (1) (A) as an ordinary and necessary expense.... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred"... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the... | |
 | George Edwin Holmes - 1919 - 1052 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on... | |
 | National City Company, United States - 1919 - 104 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or is not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...other payments required to [be made as a condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer...not \ taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on... | |
 | Alabama - 1919 - 1476 pages
...other payments required to be made as a condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer...has not taken, or is not taking title or in which he has no equity, (b) All interest paid or accrued within the taxable year on indebtedness, but in the... | |
| |
... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes... 
